ANALISIS RASIO DERAJAT DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAERAH, DAN DEBT SERVICE COVERAGE RATIO (DSCR) DALAM MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN OGAN KOMERING ULU TAHUN ANGGARAN 2013 – 2017

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja

Keywords: Fiscal Decentralization Degree Ratio, Local Financial Independence, and Debt Service Coverage Ratio (DSCR)

Abstract

This study aims to determine the performance and financial capability of the Local Government of Ogan Komering Ulu in the fiscal year of 2013-2017, it is measured by calculating the fiscal decentralization degree ratio, local financial independence, and Debt Service Coverage Ratio (DSCR). The analysis method used in this research is quantitative descriptive analysis. The result shows that the financial performance of the Local Government of Ogan Komering Ulu based on the analysis of the fiscal decentralization degree ratiois obtained the average percentage of 8.49% with the criteria of local financial capability is very less. The financial performance of the Local Government of Ogan Komering Ulu based on an analysis of the regional financial independence ratio is obtained the average percentage of 10.94% with very low local financial capability criteria and the local government financial performance in the pattern of instructive relations. While the financial performance of the local govrnment of Ogan Komering Ulu based on Debt Service Coverage Ratio (DSCR) is obtained at nil, so it can not be analyzed.